Christian Posted January 28, 2014 Report Share Posted January 28, 2014 A client who farms as a sideline employed a son (age 18) on the farm last year and paid him a bit over $4,000 for his labor. He did no social security or withholding of any kind. In past years he paid him nominal amounts but his son is now in college so he paid him as indicated. I looked about for a possible exception for employed family who are dependents to see if the social security taxes can be avoided and have found nothing. About the best I came up with is filing a 1099-Misc and let him pay the SE tax. Should anyone know of a possible exception please advise. Quote Link to comment Share on other sites More sharing options...
mcb39 Posted January 28, 2014 Report Share Posted January 28, 2014 Child under 18 employed by parent is exempt from FICA and FUTA Child under 21 employed by parent is exempt from FUTA but not FICA 3 Quote Link to comment Share on other sites More sharing options...
Lion EA Posted January 28, 2014 Report Share Posted January 28, 2014 See page 12 of Pub 15: http://www.irs.gov/pub/irs-pdf/p15.pdf Quote Link to comment Share on other sites More sharing options...
WITAXLADY Posted January 28, 2014 Report Share Posted January 28, 2014 farm exempt from FUTA if under some huge number -- see Exemptions... figure it both ways... farm can be deducted Quote Link to comment Share on other sites More sharing options...
Christian Posted January 28, 2014 Author Report Share Posted January 28, 2014 Thanks guys (or ladies ). I'll need to check the son's dob again. He may slip by for one more year. Quote Link to comment Share on other sites More sharing options...
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